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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen IKRA-ITH EKONOMIKA JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Multidisiplin Sahombu International Journal of Educational and Life Sciences (IJELS) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Cendekia Ilmiah JIMEK Jurnal Ilmiah Manajemen Dan Kewirausahaan Jurnal Publikasi Ekonomi dan Akuntansi
Hamonangan Siallagan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA TANJUNG BALAI DALAM PENGELOLAAN APBD TAHUN ANGGARAN 2018-2022 Gresi Lusina Br. Tobing; Lima Romaito Br. Situmorang; Zoyce Natalia Br. Tarigan; Eva Marlina Br. Sianturi; Hamonangan Siallagan; Rizki Christian Sipayung
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.822

Abstract

With regional autonomy, each region has the freedom to carry out its regional administrative activities as determined by the government. The right to autonomy is the basis for the Tanjung Balai City government in managing regional growth and development. Performance in this management can be seen in the Regional Revenue and Expenditure Budget. This study aims to determine the financial management performance of Tanjung Balai City during the period 2018 to 2022 which was studied using quantitative descriptive methods using regional financial ratios parameters such as the ratio of independence, effectiveness and efficiency ratios, growth ratios, decentralization degree ratios, and growth ratios. The results showed that the independence ratio was categorized in a participatory level of independence, the effectiveness ratio was classified as ineffective, the efficiency ratio was classified as efficient, the capital expenditure ratio was classified as low, the operating expenditure ratio was classified as high, the decentralization degree ratio was classified as low, the growth ratio consisting of the growth ratio of Regional Original Revenue (PAD), the ratio of regional income and the ratio of operating expenditure which was classified as low while the capital expenditure ratio was classified as high.
The Effect of Return on Assets and Debt to Equity Ratio on Company Value (PT Samudera Indonesia, Tbk Study) Angel Octaviana Harefa; Angel Lasmauli Marpaung; Ika Fitriani Panjaitan; Dian Putri Sihotang; Hamonangan Siallagan; Rizki Christian Sipayung
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 10 No 2 (2023): September 2023
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v10i2.9335

Abstract

This study's goal is to determine how debt-to-equity ratios and partial returns on assets affect the firm value of PT Samudera Indonesia enterprises that are listed on the Indonesia Stock Exchange (IDX) in 2020–2022. Multiple linear regression analysis research methodologies are used in this quantitative type of investigation. Your hypothesis should be tested using a partial test (T test). For this study, quantitative data were employed, as well as data sources in the form of yearly financial reports for the companies published by PT Samudera Indonesia, Tbk via the Indonesia Stock Exchange (IDX) website. The study's conclusions show that the debt equity ratio and return on assets have a considerable negative impact on PT Samudera Indonesia, Tbk's company value. The SPSS program was used to determine the level of significance for each hypothesis test, which was beneficial for this study.
Activity Based Cost Calculation Decision Making Tool Yanti Octavia Selvianica Sigalingging; Gebriiella Sitorus; Thalia Sreshi Oxana Sidabalok; Willy Sangga Reja Galingging; Hamonangan Siallagan
Jurnal Multidisiplin Sahombu Vol. 4 No. 01 (2024): Jurnal Multidisiplin Sahombu, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jms.v4i01.4939

Abstract

This research aims to determine the relevant cost calculations carried out by companies in selling or further processing. Routine decision making generally occurs and is related to regular company operational activities. Relevant costs arise in situations where decision makers must choose between two or more options. Decision making will require information on relevant costs. When choosing between different alternatives, managers should concentrate only on costs and revenues that are among the decision systems.
Comparative Analysis Of Cost Calculation With Activity-Based Costing And Traditional Methods Emmuel Prayer Waruwu; Basram Pratama Sitanggang; Petrus Irwando Simatupang; Jeremy Togar Sitorus; Hamonangan Siallagan
Jurnal Multidisiplin Sahombu Vol. 4 No. 01 (2024): Jurnal Multidisiplin Sahombu, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jms.v4i01.5029

Abstract

In the modern business world, accurate cost calculation is crucial for effective decision-making. Traditional methods often fail to reflect actual resource consumption, leading to inaccurate pricing and resource allocation. This research aims to analyze the use of Activity-Based Costing (ABC) and compare it with traditional methods. The research approach is qualitative, employing literature review methods. The findings show that ABC, which allocates costs based on activities performed, provides more realistic and accurate cost estimates. ABC helps companies identify non-value-added activities, improve efficiency, and reduce waste. Although ABC is more complex and expensive to implement, it provides more precise cost information, supporting optimal decision-making regarding pricing, product strategy, and resource allocation. Conversely, traditional methods are simpler but often result in less accurate cost allocation and do not reflect variations in activity consumption. Therefore, ABC is superior in terms of accuracy and effectiveness in identifying waste and inefficient activities, despite requiring technological support and higher initial costs.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT PLN (Persero) Neibi Ezenia Ambarita; Enjelia Nova Sari Simarmata; Elita Tia Monica Manalu; Hamonangan Siallagan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7589

Abstract

Dasar dalam penilaian pencapaian dan prestasi perusahaan adalah melalui analisis keuangan. Melalui analisis keuangan perusahaan juga dapat mengendalikan kondisi keuangan dan membuat kerangka kerja perusahaan. Dalam menilai prospek kerja suatu perusahaan pada masa lalu dan masa yang akan datang serta menilai prestasi dari suatu perusahaan, maka digunakan analisis keuangan yang mencakup rasio keuangan serta kelebihan dan kelemahan dibidang keuangan. Metode penelitian yang digunakan adalah metode kualitatif, yaitu dengan membandingkan rasio-rasio keuangan pada objek penelitian PT.PLN (PERSERO) tahun 2018-2022 kemudian menginterpretasikannya. Sumber data diperoleh melalui website resmi PT.PLN(PERSERO). Berdasarkan hasil perhitungan dan analisa kinerja keuangan dapat disimpulkan bahwa kinerja keuangan PT.PLN (PERSERO) mengalami pertumbuhan di berbagai aspek. PT.PLN (PERSERO) mampu bersaing dengan perusahaan lain, perusahaan mampu meningkatkan profitabilitasnya sehingga menyebabkan keuntungan bagi perusahaan Penelitian ini menunjukkan bahwa perusahaan mengoptimalkan aset, mengurangi utang, dan meningkatkan efisiensi biaya manajemen untuk meningkatkan kinerja keuangan.
Analisis Laporan Keuangan Untuk Mengukur Pertumbuhan Laba Bersih Perusahaan Wendy teguh Putri Zega; Jessica Anastacia Dame Purba; Putri Yola Lumbantoruan; Hamonangan Siallagan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7634

Abstract

Laba merupakan faktor krusial untuk kelangsungan hidup perusahaan. Untuk menilai sejauh mana perusahaan telah mencapai tujuannya dalam menghasilkan laba, diperlukan ukuran atau indikator keuangan tertentu. Pertumbuhan laba bersih menjadi indikator utama dalam menilai efektivitas kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis laporan keuangan guna mengukur pertumbuhan laba bersih perusahaan. Metode yang digunakan dalam jurnal ini adalah tinjauan pustaka, yang berfokus pada pengumpulan, analisis, dan interpretasi berbagai literatur serta penelitian sebelumnya yang berkaitan dengan analisis laporan keuangan untuk mengukur pertumbuhan laba bersih perusahaan. Setiap rasio yang dianalisis memberikan wawasan yang jelas mengenai kinerja keuangan perusahaan dan kontribusinya terhadap pertumbuhan laba. Secara keseluruhan, kombinasi rasio-rasio tersebut menunjukkan bahwa perusahaan berada dalam posisi yang baik untuk mencapai pertumbuhan laba yang berkelanjutan. Namun, manajemen harus terus memantau dan mengevaluasi strategi keuangannya agar pertumbuhan laba dapat dipertahankan di tengah tantangan yang terus muncul dalam industri.
Analisis Laporan Keuangan Sebagai Dasar Untuk Menilai Kinerja Perusahaan Pada PT.Gudang Garam Tbk Suwarni Nainggolan; Nopitri Zega; Irma Marpaung; Hamonangan Siallagan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7709

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja perusahaan pada PT.Gudang Garam TBK. Pada tahun 2021, 2022 dan 2023 yang ditinjau dari rasio keuangan. Manfaat penelitian ini dapat digunakan oleh perusahaan sebagai acuan serta bahan pertimbangan dalam usaha dari perusahaan untuk meningkatkan dan mengembangkan kinerja keuangan perusahaan saat ini dan dimasa yang akan datang. Jenis data dalam penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan dokumentasi dan laporan keuangan 2021, 2022 dan 2023 yang meliputi neraca. Laporan laba rugi, laporan arus kas, dan laporan perubahan modal. Metode analisis data dalam penelitian ini menggunakan penelitian deskriptif. Berdasarkan hasil dari penelitian rasio keuangan pada tahun 2021, 2022 dan 2023. Menunjukan bahwa perusahaan memiliki kinerja yang kurang baik dalam segi rasio profitabilitas dan rasio aktivitas. Sedangkan kinerja keuangan perusahaan pada rasio solvabilitas dan rasio likuiditas dikategorikan sudah baik karena sudah mencapai standart dari rasio.
Pengaruh Suku Bunga Deposito Terhadap Perkembangan Dana Deposito Amelia Marbun; Anju Rayman Lumban Gaol; Febtri Basaria Marbun; Rolinda Lumban Gaol; Ruth Marselina Sihombing; Christnova Hasugian; Hamonangan Siallagan
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.2174

Abstract

Deposits as a financial instrument have become the main choice among the public and business people in the modern economy. providing security and stable profits. The main factor that influences the decision to place funds in deposits is the interest rate offered by financial institutions. This strategic decision requires careful consideration in the dynamics of an economy that continues to develop. This research aims to investigate how deposit interest rates influence people's and companies' decisions in placing their funds, as well as the impact of changes in interest rates on the development of deposit funds. This research will also explore factors that can moderate the influence of deposit interest rates on the development of deposit funds. It is hoped that this research can provide better insight for stakeholders in managing their financial portfolios effectively in the context of dynamic financial markets. The research stage begins with a literature study which includes a literature review on the influence of deposit interest rates on the development of deposit funds. Sample selection was carried out to determine the bank or financial institution that would be the focus of the research. The research variables involve deposit interest rates as the independent variable and the development of deposit funds as the dependent variable. The data collection method is carried out by collecting historical data on deposit interest rates and the development of deposit funds from sources such as central banks, financial institutions, or economic databases. Annual or quarterly financial data from selected banks is the focus of the analysis. The results of the discussion conclude that deposit interest rates influence public and company decisions in placing funds. Competitive interest rates increase the attractiveness of deposits as a safe investment. Company decisions are influenced by liquidity considerations and capital requirements for long-term investments. Changes in interest rates influence the growth or shrinkage of deposit funds, with rising interest rates increasing the attractiveness of deposits.
Pengaruh Efisiensi Biaya Operasional Terhadap Kepuasan Pelanggan Mie Gacoan Berdasarkan Review Gofood (Studi Kasus pada Mie Gacoan Indonesia): Penelitian Arya Belfriani S; Abel Julianto Sitio; Irene Priscilla V.S.; Cecilia Angel Hica Simanjuntak; Hamonangan Siallagan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1399

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi biaya operasional terhadap kepuasan pelanggan Mie Gacoan berdasarkan ulasan di platform GoFood. Data dikumpulkan dari 200 review yang dipilih secara purposive sampling selama periode Maret–Mei 2025. Variabel efisiensi biaya operasional diukur melalui indikator harga, promo, dan rasio porsi per harga; sedangkan kepuasan pelanggan diukur melalui rating, sentimen kata positif, dan niat pembelian ulang. Metode analisis yang digunakan adalah statistik deskriptif, korelasi Pearson, dan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan adanya hubungan positif signifikan antara efisiensi biaya operasional dan kepuasan pelanggan (r = 0,602; p < 0,001), serta variabel efisiensi biaya menjelaskan 36,2% variasi dalam kepuasan pelanggan (R² = 0,362). Temuan ini memperkuat literatur bahwa strategi harga dan efisiensi operasional berperan penting dalam meningkatkan kepuasan pelanggan di platform food delivery. Rekomendasi praktis yang diajukan adalah optimalisasi struktur biaya untuk menjaga kualitas layanan sekaligus mempertahankan harga kompetitif, serta pemantauan ulasan secara berkala sebagai feedback strategis
Pengaruh Lingkungan Bisnis terhadap Desain Sistem Akuntansi Manajemen: Sebuah Studi Kualitatif pada UMKM Desvanni Habayahan; Agnes Santana Manik; Ferdinan J.A Lumban Tobing; Gilbert Sirait; Hamonangan Siallagan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2598

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, but there are still many who do not have an adequate Management Accounting 
Co-Authors Abel Julianto Sitio Agnes Santana Manik Amelia Marbun Ananta Sitorus Angel Lasmauli Marpaung Angel Octaviana Harefa Anjeli Roulina Simanjuntak Anju Rayman Lumban Gaol Ardi Lumban Tobing Arya Belfriani S Audira Ginting Basram Pratama Sitanggang Br Siahaan, Viona Tasya Br Sinambela, Putri Yulia Cecilia Angel Hica Simanjuntak Christnova Hasugian Delima Hutabarat Desvanni Habayahan Dewa Marbun Dian Putri Sihotang Dwi Oktavia Teresa Elita Tia Monica Manalu Emmuel Prayer Waruwu Enjelia Nova Sari Simarmata Eva Marlina Br. Sianturi Febtri Basaria Marbun Ferdinan J.A Lumban Tobing Ferry Fernando Wicaksana Siagian Gebriiella Sitorus Gilbert Sirait Greace Havana Tamba Gresi Lusina Br. Tobing Gulo, Ayu Lestari Gultom, Intan Angelina Helena Artauli Sinaga Herna Saulinawaty Hutasoit Ika Fitriani Panjaitan Irene Priscilla V.S. Irma Marpaung Jeremy Togar Sitorus Jessica Anastacia Dame Purba Juniati Debora Klaudia S Manik Lamtiur Simamora Lasmaria Pasaribu Lilis Indriyani M. Sinaga Lima Romaito Br. Situmorang Lisnawati Lase Listra Debora Siahaan Lumban Gaol, Ayu Indah Lusiana F Rajagukguk Marianto Yus Siagian Naftalia Napitupulu Neibi Ezenia Ambarita Nopitri Zega Patar Marulitua Simorangkir Petrus Irwando Simatupang Putri Anggita Berutu Putri Yola Lumbantoruan Rati Dormeska Simbolon Rista Marsaulina Sianturi Rizki Christian Sipayung Rolasma Oktavia Sihombing Rolinda Lumban Gaol Rosa Belasari Simanjuntak Rumia Marito Siregar Ruth Marselina Sihombing Ryanni Sarah Simangungsong Samuel M. P. Hutabarat Simanjuntak, Hendra Inbowo Simanjuntak, Rosa Suwarni Nainggolan Tarigan, Gideon Thalia Sreshi Oxana Sidabalok Tri Sukma Ayu Purba Very Gabriel Lumbantobing Vitaloka Manik Wendy teguh Putri Zega Wendy teguh Putri Zega Willy Sangga Reja Galingging Winda Hutabarat Yanti Octavia Selvianica Sigalingging Yolanda Simanjuntak Yudha Sadry Mezsas Purba Zoyce Natalia Br. Tarigan